Car Seat Protector Cover
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9401991020 | 17.5% | CN | US | Official Doc |
| 9401991085 | 17.5% | CN | US | Official Doc |
| 6307909891 | 24.5% | CN | US | Official Doc |
| 6307909885 | 24.5% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
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AI Analysis
π Car Seat Protector Cover
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is a "Car Seat Protector Cover"?
A Car Seat Protector Cover is an accessory designed to protect vehicle seats from dirt, spills, scratches, and wear. In international trade, the classification depends heavily on its intended use, material composition, and formation state (finished vs. parts).
There are two primary classification paths: 1. As a Car Part (Accessories): If it is an integral part of the seat assembly or specifically designed as a component. 2. As a General Finished Product: If it is a standalone consumer accessory (e.g., a floor mat-style protector or a loose cover) not strictly defined as a structural seat part.
β οΈ Key Distinction Point:
- If the product is pre-formed, made of textiles/leather, and specifically for car seats β Classify as Seat Parts (9401.99.10.xx).
- If the product is a loose protective cover/mat (e.g., for back seats or floor) made of textile/plastic β Classify as Other Made-Up Articles (6307.90.98.xx) or Other Plastic Articles (3926.30.50.00).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Rate (China to US) |
|---|---|---|---|
9401.99.10.20 |
Seat Parts: Pre-formed, made of textile or leather, specifically for car seats. | Integrated seat cushions, pre-shaped seat covers that replace/attach to original seats. | 17.5% |
9401.99.10.85 |
Seat Parts: Other non-leather, non-textile pre-formed parts. | Seat parts made of other materials (e.g., foam, plastic composites) not otherwise specified. | 17.5% |
6307.90.98.91 |
Other Made-Up Articles: Finished consumer goods, seat protection accessories. | Loose seat protectors, backrest covers, floor mats made of textile/materials fitting the "finished product" category. | 24.5% |
6307.90.98.85 |
Seat Protector Cover/Accessory: Cotton or blended material finished product. | Textile-based protective covers, blankets for seats, loose-fit covers. | 24.5% |
3926.30.50.00 |
Other Plastic Articles: Finished products, plastic or synthetic fiber, connectors/other. | Plastic seat protectors, vinyl covers, synthetic leather accessories not classified as parts. | 22.8% |
π Key Reminder:
- Pre-formed, specific seat components go to 9401.99.10.xx (Lower Tax).
- Loose, general-purpose protectors go to 6307.90.98.xx or 3926.30.50.00 (Higher Tax).
- Misclassification Risk: Declaring a generic textile cover as a "seat part" to save tax may trigger customs inspection if the item is not structurally integrated with the seat.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (Including subsequent imports)
π― 1. 9401.99.10.20 & 9401.99.10.85 β Car Seat Parts
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 301 (122 Clause) | +10.0% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:9401.99.10.20/85 β Section 301: 7.5% β 122 Clause: 10% |
π Explanation:
- Car seat parts are classified under Heading 9401.
- Base duty is 0%, but additional surcharges apply for Chinese origin.
- Total 17.5% is relatively low compared to other categories.
π― 2. 6307.90.98.91 & 6307.90.98.85 β Other Made-Up Articles (Seat Protectors)
| Item | Detail |
|---|---|
| Base Tariff | 7.0% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 301 (122 Clause) | +10.0% |
| Total Tariff | 24.5% |
| Tax Calculation | CIF Value Γ 24.5% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:6307.90.98.91/85 β Section 301: 7.5% β 122 Clause: 10% |
π Explanation:
- These are considered finished consumer goods (e.g., covers, mats).
- Base duty is 7.0%, plus surcharges.
- Total 24.5% is higher than seat parts.
π― 3. 3926.30.50.00 β Other Plastic Articles
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 301 (122 Clause) | +10.0% |
| Total Tariff | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3926.30.50.00 β Section 301: 7.5% β 122 Clause: 10% |
π Explanation:
- If the protector is made of plastic/synthetic materials and not classified as a textile accessory.
- Total 22.8% falls in the middle range.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (All Essential)
| Document | Required | Description |
|---|---|---|
| β Product Specification | βοΈ | Material composition (e.g., 100% Polyester, PVC, Leather), dimensions, intended use. |
| β Product Photos | βοΈ | Clear images showing shape, texture, and any branding. |
| β Commercial Invoice | βοΈ | Must clearly state "Car Seat Protector" or "Seat Cover," avoid vague terms like "Textile Goods." |
| β Packing List | βοΈ | Detailed weight and volume. |
| β Material Declaration | βοΈ | Critical for distinguishing between 6307 (textile) and 3926 (plastic). |
β 2. Declaration Tips (Key Rules)
π₯ "Material Defines Code, Use Defines Category, Accuracy Saves Money!"
| Scenario | Correct HS Code | Wrong Practice |
|---|---|---|
| Pre-formed, specific seat part (e.g., custom-fit seat cushion) | 9401.99.10.20 / 9401.10.85 |
Declaring as "textile cover" β 24.5% |
| Loose, general seat protector (e.g., back seat mat, blanket) | 6307.90.98.91 / 6307.90.98.85 |
Declaring as "seat part" β Risk of rejection |
| Plastic/Vinyl Protector | 3926.30.50.00 |
Declaring as "textile" β Misclassification penalty |
β 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Mixed Material (e.g., fabric with plastic backing) | Declare as textile dominant if textile >50% by weight β 6307.90.98.xx |
| OEM Custom Parts | Provide design specs proving it is a seat part β 9401.99.10.xx |
| Dropshipping/De Minimis | β Not Eligible for $800 de minimis exemption due to Section 301/122 Clause. Full duties apply. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9401.99.10.20 (Parts) |
17.5% | No special cert | Lowest tax if classified as part. |
| πΊπΈ USA | 6307.90.98.91 (Cover) |
24.5% | No special cert | Higher tax for general accessories. |
| π¨π³ China | 9401.99.10.20 |
~10-15% | N/A | Import duty varies by material. |
| πͺπΊ EU | 9401.99.90 |
0-4% | REACH | No Section 301-style surcharges. |
| π¬π§ UK | 9401.99.90 |
0-4% | UKCA | Post-Brexit rules apply. |
π Conclusion:
- USA imposes significant surcharges on Chinese-origin goods.
- Classification as "Seat Part" (9401) is cheaper (17.5%) than "Accessories" (6307) (24.5%).
- Ensure the product is pre-formed and specifically for seats to qualify for the lower rate.
π VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
β Mistake 1: Declaring a loose seat cover as a seat part (9401)
π Consequence: Customs may reclassify as 6307 β Pay 24.5% instead of 17.5% + penalties.
β Mistake 2: Ignoring Section 301 & 122 Clause
π Consequence: Assuming 0% base duty = 0% total tax. Fact: Total is 17.5%-24.5%.
β Mistake 3: Vague description "Textile Goods"
π Consequence: Customs delays for clarification. Solution: Use precise terms like "Pre-formed Car Seat Cushion, Polyester."
β Mistake 4: Assuming De Minimis applies
π Consequence: Packages under $800 are not exempt due to Section 301/122 Clause. Duties apply regardless of value.
β Correct Approach:
"Pre-formed Car Seat Protector, 100% Polyester, Designed for [Vehicle Model], Part of Seat Assembly."
π― VII. Conclusion: Precise Classification, Cost Savings, Smooth Clearance
π― Remember the Rule:
πΉ "Seat Parts = 17.5% | Accessories = 24.5% | Plastic = 22.8%"
πΉ "Pre-formed & Specific = Lower Tax | Loose & General = Higher Tax"
πΉ "No De Minimis for China β US"
π Tip:
If your product is pre-formed and specifically designed for car seats, provide design specifications to support classification under 9401.99.10.xx to save 7%-10% in duties.
π£ Immediate Action:
π Contact a licensed customs broker + Provide product photos + Apply for Pre-Ruling if high volume.
π Ensure accurate HS Code declaration to avoid delays, penalties, and overpayment.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every percent counts in your profit margin!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.